Instructions During the first month of operations ended August 31, Kodiak Fridgeration Company manufactured 50,000 mini refrigerators, of which 44,000 were sold. Operating data for the month are summarized as follows: 1 Sales 9,240,000.00 2 Manufacturing costs: Direct materials 3,500,000.00 4Direct labor 5Variable manufacturing cost 6 Fixed manufacturing cost 7Selling and administrative expenses: 8 Vae 9 Fixed 1,200,000.00 850,000.00 00000.006,150,000.00 5572,000.00 52,000.00924,000.00